Replication data for: Tax Sensitivity and Home State Preferences in Internet Purchasing

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AEJPol2007-0029_data			10/13/2019 02:01:AM
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Project Citation:

Ellison, Glenn, and Ellison, Sara Fisher. Replication data for: Tax Sensitivity and Home State Preferences in Internet Purchasing. Nashville, TN: American Economic Association [publisher], 2009. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114547V1

Project Description

Summary: Data on memory modules sales are used to explore aspects of e-retail demand. Aggregate sales are examined in state-level regressions. Discrete choice techniques are used to examine (incomplete) hourly sales data from a price comparison site. We find a strong relationship between e-retail sales to a given state and sales tax rates that apply to purchases from offline retailers, suggesting substantial online-offline substitution and the importance of tax avoidance motives. Geography matters in two ways: consumers prefer purchasing from firms in nearby states and appear to have a separate preference for buying from in-state firms. (JEL D12, H25, H71, L81)

Scope of Project

JEL Classification:
      D12 Consumer Economics: Empirical Analysis
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H71 State and Local Taxation, Subsidies, and Revenue
      L81 Retail and Wholesale Trade; e-Commerce

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V1 [2019-10-13]

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